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Research and development tax concession schedule instructions 2010

 
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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

To help you claim research and development deductions on the company tax return for 1 July 2009 - 30 June 2010

About these instructions

When we refer to 'you' in these instructions, we are referring to the person responsible for completing the Research and development tax concession schedule 2010 (NAT 6708). This publication is not a guide to income tax law. Please get help from the ATO or a recognised tax adviser if you feel this publication does not fully cover your circumstances.

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To find out how to get a publication referred to in these instructions, and for information about our other services, see More information.

Abbreviations and unfamiliar terms

For an explanation of any terms used in these instructions that are unfamiliar to you, see the list of Definitions.

There is also a list of Abbreviations.

Last Modified: Wednesday, 2 June 2010

 
Table of contents
To help you claim research and development deductions on the company tax return for 1 July 2009 - 30 June 2010
Introduction
Completing the Research and development tax concession schedule
Part A: Calculation of R&D deduction
Part B: Adjustments to aggregate R&D amount of company
Part C: Government grants and recoupments other than CRC program grants
Parts D & E: Australian owned and foreign owned R&D incremental tax concession
List of tables
Part F: R&D tax offset (eligible Australian owned expenditure only)
Definitions
Abbreviations
Lodgment
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